efile GRAPHIC print - DO NOT PROCESS I As Filed Data -
Return of Organization Exempt From Income Tax
990
DLN:93493233004225
OMB No 1545-0047
Department of the Treasury
Internal Revenue Service
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
► Do not enter social security numbers on this form as it may be made public
► Information about Form 990 and its instructions is at www.IRS.gov/form990
2014
Open to Public
Inspection
A For the 2014 cal endar year, or tax year beginning 01-01-2014 , and ending 12-31-2014
_ C Name of organization
B Check if applicable ,
Vision To Learn
r Address change I
[ Name change Doing business as
r Initial return 1
Doing business as
Final
r return/terminated
r Amended return
r Application pending
Number and street (or P O box if mail is not delivered to street address) Room/suite
11611 San Vicente Boulevard Room 50
City or town, state or province, country, and ZIP or foreign postal code
Los Angeles, CA 90049
D Employer identification number
45-3457853
E Telephone number
(424) 256-5350 _
G Gross receipts $ 2,143,099
F Name and address of principal officer
Austin Beutner
11611 San Vicente Blvd
Los Angeles, CA 90049
I Tax-exempt status F 501(c)(3) r 501(c) ( ) 4 (insert no ) r 4947(a)(1) or r 527
3 Website: ► www visiontolearn org
K Form of organization F Corporation r Trust r Association r Other►
Summary
H(a) Is this a group return for
subordinates’ | YesF No
H(b) A re all subordinates | Yes| No
included’
If "No," attach a list (see instructions)
H(c) Group exemption number ►
L Year of formation 2011 M State of legal domicile CA
1 Briefly describe the organization's mission or most significant activities
Provide free eye exams and glasses to elementary school students in low-income communities
2 Check this box ►r if the organization discontinued its operations or disposed of more than 2 5% of its net assets
3 Number of voting members of the governing body (Part VI, line la) .
4 Number of independent voting members of the governing body (PartVI, line lb)
5 TotaI number of individuals employed in calendar year 20 14 (Part V, line 2a) .
6 Total number of volunteers (estimate if necessary).
7aTotal unrelated business revenue from Part VIII, column (C), line 12 .
b Net unrelated business taxable income from Form 990-T, line 34 ....
Contributions and grants (Part VIII,linelh).
Program service revenue (Part VIII, line 2g).
Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....
O ther re venue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and lie)
T ota I revenue—add lines 8 through 11 (must equal Part VIII, column (A), line
12 ).
Grants and similar amounts paid (Part IX, column (A), lines 1-3 ) .
Benefits paid to or for members (Part IX, column (A ), line 4 ).
Salaries, other compensation, employee benefits (Part IX, column (A), lines
5-10)
Professional fundraising fees (Part IX, column (A), line lie).
Total fundraising expenses (Part IX, column (D), line 25) ►££427_
Other expenses (Part IX, column (A ), lines 1 la- 11 d, 1 If- 24e) ....
T ota I expenses Add lines 13-17 (must equal Part IX, column (A), line 25)
Revenue less expenses Subtract line 18 from line 1 2.
Prior Year
940,281
Current Year
2,137,087
6,000
940,308
350,235
2,143,099
0
0
867,068
0
I Part II
Total assets (Part X, line 16).
Total liabilities (Part X, line 26).
Net assets or fund balances Subtract line 21 from line 20
Signature Block
483,051
833,286
107,022
Beginning of Current
Year
524,778
89,320
435,458
625,873
1,492,941
650,158
End of Year
1,339,940
254,324
1,085,616
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of
my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than officer) is based on all information of which
preparer has any knowledge
Sign
Here
H
Paid
Preparer
Use Only
Signature of officer
Cynthia Watts Secretary
Type or print name and title
Print/Type preparer's name
Howard J Levine
Firm's name ► Howard J Levine CPA
Finn's address ► 16600 Sherman Way 280
Van Nuys, CA 91406
2015-08-21
Date
Preparer's signature
Howard J Levine
Date
2015-08-21
Finn's EIN ►
Phone no (818) 994-5562
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule 0 contains a response or note to any line in this Part III
1 Briefly describe the organization's mission
Provide free eye exams and glasses to elementary school students in low-income communities
r
2 Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ’. | Yes F" No
If "Yes," describe these new services on Schedule 0
3 Did the organization cease conducting, or make significant changes in how it conducts, any program
services’. Yes F^ No
If "Yes," describe these changes on Schedule 0
Describe the organization's program service accomplishments for each of its three largest program services, as measured by
expenses Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses, and revenue, if any, for each program service reported
4a (Code ) (Expenses $ 1,298,132 including grants of $
Provided free eye exams and glasses to elementary school students
)(Revenue $
6,000 )
4b (Code
) (Expenses $
including grants of $
) (Revenue $
4c (Code
) (Expenses $
including grants of $
) (Revenue $
)
4d
Other program services (Describe
(Expenses $
in Schedule O )
including grants of $
) (Revenue $ )
4e
Total program service expenses
1,298,132
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
1 Is the organization described in section 501(c)(3) or4947(a)(l) (other than a private foundation)? If "Yes,"
complete Schedule A®.
2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ® . . .
3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
candidates for public office? If "Yes,”complete Schedule C, Part I .
4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)
election in effect during the tax year? If "Yes,"complete Schedule C, Part II .
5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes, "complete Schedule C,
PartHI .
6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the
right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete
Schedule D, Part I .
7 Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes,"complete Schedule D, Part II .
8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III .
9 Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a
custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt
negotiation services? If "Yes,"complete Schedule D, Part IV .
10 Did the organization, directly orthrough a related organization, hold assets in temporarily restricted endowments,
permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V .
11 If the organization's answerto any of the following questions is "Yes," then complete Schedule D, Parts VI, VII,
VIII, IX, orX as applicable
a Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part 1/7.®.
b Did the organization report an amount for investments—other securities inPartX,line 12 thatis 5% ormoreof
its total assets reported in Part X, line 16? If "Yes,"complete Schedule D, Part VII .
c Did the organization report an amount for investments—program related inPartX,line 13 thatis 5% ormoreof
its total assets reported in Part X, line 16? If "Yes,"complete Schedule D, Part VIII .
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX .
e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes,"complete Schedule D, Part X
f Did the organization's separate or consolidated financial statements for the tax year include a footnote that
addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete
Schedule D, Part X .
12a Did the organization obtain separate, independent audited financial statements forthe tax year?
If "Yes," complete Schedule D, Parts XI and XII ®.
b Was the organization included in consolidated, independent audited financial statements forthe tax year? If
"Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
13 Is the organization a school described in section 170 (b)(l )(A )(n)? If "Yes,"complete Schedule E ....
14a Did the organization maintain an office, employees, oragents outside of the United States?.
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, investment, and program service activities outside the U mted States, or aggregate foreign investments
valued at $100,000 or more? If "Yes,"complete Schedule F, Parts I and IV .
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
for any foreign organization? If "Yes,"complete Schedule F, Parts II and IV
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign individuals? If "Yes,"complete Schedule F, Parts III and IV .
17 Did the organization report a total of more than $ 1 5,0 00 of expenses for professional fundraising services on Part|
IX, column (A ), lines 6 and 11 e? If "Yes,"complete Schedule G, Part I (see instructions) ....
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part
VIII, lines lc and 8a? If "Yes," complete Schedule G, Part II .
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If
"Yes," complete Schedule G, Part III .
20a Did the organization operate one or more hospital facilities? If "Yes,"complete Schedule H ....
b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
Yes
No
1
Yes
2
Yes
3
No
4
No
5
No
6
No
7
No
8
No
9
No
10
No
11a
Yes
lib
No
11c
No
lid
No
lie
No
Ilf
No
12a
Yes
12b
No
13
No
14a
No
14b
No
15
No
16
No
17
No
18
No
19
No
20a
No
20b
Form 990 (2014)
Page 4
Form 990 (2014)
Checklist of Required Schedules (continued)
Part IV
21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II .
22 Did the organization report more than $5,0 00 of grants or other assistance to or for domestic individuals on Part
IX, column (A), line 2~> If "Yes," complete Schedule I, Parts I and III .
23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's
current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes,"
complete Schedule J .
24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000
as of the last day of the year, that was issued after December 31,2002? If "Yes," answer lines 24b through 24d
and complete Schedule K. If "No, "go to line 25a .
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? .
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?.
d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? .
25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? If "Yes, "complete Schedule L, Part I ....
b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If
"Yes," complete Schedule L, Part I .
26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current
or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
If "Yes," complete Schedule L, Part II .
27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family
member of any of these persons? If "Yes," complete Schedule L, Part III .
28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions)
a A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part
IV .
b A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV .
c An entity of which a current or former officer, director, trustee, or key employee (ora family member thereof) was
an officer, director, trustee, or direct or indirect owner? If "Yes,"complete Schedule L, Part IV .
29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M .
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
conservation contributions? If "Yes,"complete Schedule M .
31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Parti .
32 Did the organization sell, exchange, dispose of, or transfer more than 2 5% of its net assets? If "Yes," complete
Schedule N, Part II .
33 Did the organization own 10 0% of an entity disregarded as separate from the organization under Regulations
sections 301 7701-2 and 301 7701-3? If "Yes,"complete Schedule R, Part I .
34 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Part II, III, or IV,
and Part V, line 1 .
35a Did the organization have a controlled entity within the meaning of section 5 12(b)(l 3)?
b If'Yes'to line 35a, did the organization receive any payment from or engage in any transaction with a controlled
entity within the meaning of section 5 12 (b)(l 3 )? If "Yes," complete Schedule R, Part V, line 2 .
36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related
organization? If "Yes," complete Schedule R, Part V, line 2 .
37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes,"complete Schedule R, Part VI
38 Did the organization complete Schedule O and provide explanations in Schedule O forPartVI, lines lib and 19?
Note. All Form 990 filers are required to complete Schedule O.
Form 990 (2014)
Page 5
Form 990 (2014)
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule 0 contains a response or note to any line in this Part V
la E nter the number reported in Box 3 of Form 109 6 Enter-0- if not applicable . . la
b E nter the number of Forms W-2G included in line la E nter-0- if not applicable lb
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable
gaming (gambling) winnings to prize winners’.
2a E nter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered
by this return. 2a
b Ifat least one is reported on line 2a, did the organization file all required federal employment tax returns’
Note. If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions)
3a Did the organization have unrelated business gross income of $ 1,000 or more during the year’ .
b If "Yes," has it filed a Form 990-T for this year’ If "No" to line 3b, provide an explanation in Schedule O .
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority
over, a financial account in a foreign country (such as a bank account, securities account, or other financial
account)’.
b If "Yes," enter the name of the foreign country ►-_
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts
(FBAR)
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year’ .
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction’
c If "Yes," to line 5a or 5b, did the organization file Form 8886-T’.
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization solicit any contributions that were not tax deductible as charitable contributions’ .
b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible’.
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly forgoods and
services provided to the payor’.
b If "Yes," did the organization notify thedonorofthevalueofthegoodsorservicesprovided’.
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to
file Form 8282’.
d If "Yes," indicate the number of Forms 8282 filed during the year .... | 7d | _
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit
contract’.
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract’ .
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as
required’.
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a
Form 1098-C’.
8 Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time
during the year’.
9a Did the sponsoring organization make any taxable distributions under section 4966’ .
b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person’ .
10 Section 501(c)(7) organizations. Enter
a Initiation fees and capital contributions included on Part VIII, line 12 . . . 10a
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club 10b
facilities
11 Section 501(c)(12) organizations. Enter
a Gross income from members or shareholders. I 11a I
b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them ). lib
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041’
b If "Yes," enter the amount of tax-exempt interest received or accrued during the I I
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state’
Note. See the instructions for additional information the organization must report on Schedule 0
b Enterthe amount of reserves the organization is required to maintain by the states
in which the organization is licensed to issue qualified health plans .... 13 ^
c E nter the amount of reserves on hand. 13 c
14a Did the organization receive any payments for indoor tanning services during the tax year’ . . . .
b If "Yes," has it filed a Form 7 20 to report these payments’ If "No,"provide an explanation in Schedule O .
Form 990 (2014) Page 6
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a
"No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O.
See instructions.
Check if Schedule 0 contains a response or note to any line in this Part VI. F"
Section A. Governing Body and Management
la E nter the number of voting members of the governing body at the end of the tax
year.
Ifthere are material differences in voting rights among members ofthe governing
body, or if the governing body delegated broad authority to an executive committee
or similar committee, explain in Schedule 0
b E nter the number of voting members included in line 1 a, above, who are
independent. lb 4
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any
other officer, director, trustee, or key employee?.
3 Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors or trustees, or key employees to a management company or other person? .
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was
filed?.
5 Did the organization become aware during the year of a significant diversion ofthe organization's assets?
6 Did the organization have members or stockholders?.
7a Did the organization have members, stockholders, or other persons who had the power to elect orappoint one or
more members of the governing body?.
b Are any governance decisions ofthe organization reserved to (or subject to approval by) members, stockholders,
or persons other than the governing body?.
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the
year by the following
a The governing body?.
b Each committee with authority to act on behalf of the governing body?.
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If "Yes,"provide the names and addresses in Schedule O .
Section B. Policies (This Section B reguests information about policies not reguired bv the Internal Reveni s.
10a Did the organization have local chapters, branches, or affiliates?
b If "Yes," did the organization have written policies and procedures governing the activities of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing
the form?.
b Describe in Schedule 0 the process, if any, used by the organization to reviewthis Form 990 .
12a Did the organization have a written conflict of interest policy? If "No," go to line 13 .
b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give
rise to conflicts?.
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"describe
in Schedule O how this was done .
13 Did the organization have a written whistleblower policy?.
14 Did the organization have a written document retention and destruction policy?.
15 Did the process for determining compensation ofthe following persons include a review and approval by
independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decision?
a The organization's CEO, Executive Director, or top management official.
b O ther officers or key employees of the organization.
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions)
16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year?.
b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements?.
Section C. Disclosure
17 List the States with which a copy of this Form 990 is required to be filed^-CA
18 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)
(3)s only) available for public inspection Indicate how you made these available Check all that apply
| Own website F” A nother's website F" U pon request | Other (explain in Schedule O )
19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of
interest policy, and financial statements available to the public during the tax year
20 State the name, address, and telephone number ofthe person who possesses the organization's books and records
►-Cynthia Watts
11611 SanV icente Boulevard
Los Angeles,CA 90049 (424) 256-5350
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors
Check if Schedule 0 contains aresponseornotetoanylineinthisPartVII.
r
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees _
la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's
tax year
# List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation Enter-0- in columns (D), (E), and (F) if no compensation was paid
# List all of the organization's current key employees, if any See instructions for definition of "key employee "
# List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations
# List all of the organization's former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations
# List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $ 10,0 00 of reportable compensation from the organization and any related organizations
List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest
compensated employees, and former such persons
rc heck this box if neither the organization nor any related organization compensated any current officer, director, or trustee
(A)
Name and Title
(B)
Average
hours per
week (list
any hours
for related
organizations
below
dotted line)
(C)
Position (do not check
more than one box, unless
person is both an officer
and a director/trustee)
(D)
Reportable
compensation
from the
organization
(W- 2/1099-
M ISC)
(E)
Reportable
compensation
from related
organizations
(W- 2/1099-
M ISC )
(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations
II
8 c
o ^
n-f
s
£
=1
s
s*
■—F
Q
5
6
■I.
■I.
OfflCQI
7^
iE
H3
3
77
o
■m- -
<D
<D
= ^
El -■
o ^
i %
S o
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=1
_ ■
TJ
JE
_■
v>
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n>
LJ_
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_■
ip
(1) Austin Beutner
10 00
B
0
0
0
Founder and Chair
(2) Cynthia Watts
15 00
X
0
0
0
Secretary/Trea surer
(3) Glenville March Jr
3 00
X
0
0
0
Director
(4) Demta Willoughby
3 00
X
0
0
0
Director
(5) Jake Winebaum
3 00
X
0
0
0
Director
(6) Gaye Williams
40 00
X
X
102,500
0
4,138
Executive Director
Page 8
Form 990 (2014)
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
Part VIII
Sub-Total.
Total from continuation sheets to Part VII, Section A ....
Total (add lines lb and lc).
TotaI number of individuals (including but not limited to those listed above) who received more than
$ 100,000 of reportable compensation from the organizational
Yes
No
3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee
on line la? If "Yes," complete Schedule J for such individual .
4 Forany individual listed on line la, is the sum of reportable compensation and other compensation from the
organization and related organizations greaterthan $150,000? If "Yes," complete Schedule J for such
individual .
5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for
services rendered to the organization? If "Yes," complete Schedule J for such person .
3
No
■
No
5
No
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $ 100,000 of
compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year
(A)
(B)
(C)
Name and business address
Description of services
Compensation
2 T ota I number of independent contractors (including but not limited to those listed above) who received more than
$100,000 of compensation from the organization
Other Revenue Program Service Revenue Contributions, Gifts, Grants
and Other Similar Amounts
Page 9
Part VIII
Form 990 (2014)
Statement of Revenue
Check if Schedule 0 contains a response or note to any line in this Part VIII
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
U nrelated
business
revenue
. . . .r
(D)
Revenue
excluded from
tax under
sections
512-514
la Federated campaigns . . la
b Membership dues .... lb
c Fundraising events lc
d Related organizations ... Id
e Government grants (contributions) le
f All other contributions, gifts, grants, and if
similar amounts not included above
g Noncash contributions included in lines
la-lf $
h Total. Add lines la-lf ....
2a Service fees
342,866
1,794,221
Business Code
541900
f AII other program service revenue
g Total. Add lines 2a-2f
Investment income (including dividends, interest,
and other similar amounts).^
Income from investment of tax-exempt bond proceeds . . ►
Royalties.
(i) Real
(ii) Personal
(i) Securities
(n) Other
6a Gross rents
b Less rental
expenses _
c Rental income
or (loss) _
d Net rental income or (loss) .
7a Gross amount
from sales of
assets other
than inventory
b Less cost or
other basis and
sales expenses
c Gain or (loss)
d Net gain or (loss) ....
8a Gross income from fundraising
events (not including
of contributions reported on line lc)
See Part IV, line 18
b Less direct expenses b
c Net income or (loss) from fundraising events .
9a Gross income from gaming activities
See Part IV, line 19
a
b Less direct expenses b
c Net income or (loss) from gaming activities .
10a Gross sales of inventory, less
returns and allowances
a
b Less cost of goods sold . . b
c Net income or (loss) from sales of inventory .
Miscellaneous Revenue
Business Code
d All other revenue ....
e Total. Add lines 11 a-1 Id .
12 Total revenue. See Instructions
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A)
Check if Schedule O contains a response or note to any line in this Part IX
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service
expenses
(C)
Management and
general expenses
(D)
Fundraising
expenses
1
Grants and other assistance to domestic organizations and
domestic governments See Part IV, line 21 ....
0
2
Grants and other assistance to domestic
individuals See Part IV, line 22 ....
0
3
Grants and other assistance to foreign organizations, foreign
governments, and foreign individuals See Part IV, lines 15
and 16.
0
4
Benefits paid to or for members ....
0
5
Compensation of current officers, directors, trustees, and
key employees ....
102,500
68,685
11,118
22,697
6
Compensation not included above, to disqualified persons
(as defined under section 4958(f)(l)) and persons
described in section 4958(c)(3)(B) ....
0
7
Other salaries and wages ....
615,975
581,535
11,323
23,117
8
Pension plan accruals and contributions (include section 401(k)
and 403(b) employer contributions) ....
0
9
Other employee benefits.
74,808
50,127
8,115
16,566
10
Payroll taxes.
73,785
49,442
8,004
16,339
11
Fees forservices (non-employees)
a
Management.
0
b
Legal.
0
c
Accounting.
64,137
18,139
45,998
d
Lobbying.
0
e
Professional fundraising services See Part IV, line 17
f
Investment management fees.
0
g
Other (If line llg amount exceeds 10% of line 25, column (A)
amount, list line 1 lg expenses on Schedule 0 ) ....
92,343
92,343
12
Advertising and promotion ....
9,408
9,408
13
Office expenses.
28,204
15,917
12,287
14
Information technology.
7,887
7,887
15
Royalties
0
16
Occupancy .
6,577
6,577
17
Travel.
10,934
10,934
18
Payments of travel or entertainment expenses for any federal,
state, or local public officials.
0
19
Conferences, conventions, and meetings ....
0
20
Interest.
1,416
1,416
21
Payments to affiliates.
0
22
Depreciation, depletion, and amortization.
80,435
80,435
23
Insurance.
32,606
29,346
3,260
24
Other expenses Itemize expenses not covered above (List
miscellaneous expenses in line 24e If line 24e amount exceeds 10%
of line 25, column (A) amount, list line 24e expenses on Schedule 0 )
a
Eyeglasses and supplies
243,952
243,952
b
Vehicle operation
47,974
47,974
c
d
e
All other expenses
0
25
Total functional expenses. Add lines 1 through 24e
1,492,941
1,298,132
106,682
88,127
26
Joint costs. Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation Check
here ► f if following SOP 98-2 (ASC 958-720)
Form 990 (2014)
Net Assets or Fund Balances Liabilities Assets
Cash-non-interest-bearing ....
Savings and temporary cash investments
Pledges and grants receivable, net .
Accounts receivable, net.
(A)
Beginning of year
73,563
(B)
E nd of year
842,448
Loans and other receivables from current and former officers, directors, trustees, key
employees, and highest compensated employees Complete Part II of
Schedule L.
Loans and other receivables from other disqualified persons (as defined under section
4958(f)(l)), persons described in section 4958(c)(3)(B), and contributing employers
and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary
organizations (see instructions) Complete Part II of Schedule L
Notes and loans receivable, net.
Inventories for sale or use.
Prepaid expenses and deferred charges.
Land, buildings, and equipment cost or other basis Complete
Part VI of Schedule D 10a !
Less accumulated depreciation. 10b
Investments—publicly traded securities.
Investments—other securities See Part IV, line 11.
Investments—program-related See Part IV, line 11.
Intangible assets.
Otherassets See Part IV, line 11.
Total assets. Add lines 1 through 15 (must equal line 34).
Accounts payable and accrued expenses.
Grants payable.
Deferred revenue.
Tax-exempt bond liabilities.
Escrow or custodial account liability Complete Part IV of Schedule D .
Loans and other payables to current and former officers, directors, trustees,
key employees, highest compensated employees, and disqualified
persons Complete Part II of Schedule L.
Secured mortgages and notes payable to unrelated third parties
U nsecured notes and loans payable to unrelated third parties ....
Other liabilities (including federal income tax, payables to related third parties,
and other liabilities not included on lines 17-24) Complete PartX of Schedule
D.
Total liabilities. Add lines 17 through 25.
Organizations that follow SFAS 117 (ASC 958), check here p" and complete
lines 27 through 29, and lines 33 and 34.
U nrestricted net assets.
Temporarily restricted net assets.
Permanently restricted net assets.
Organizations that do not follow SFAS 117 (ASC 958), check here | and
complete lines 30 through 34.
Capital stock or trust principal, or current funds.
Paid-inorcapitalsurplus,orland,buildingorequipmentfund.
Retained earnings, endowment, accumulated income, or other funds
Total net assets or fund balances.
Total liabilities and net assets/fund balances.
506,643
146,984
Form 990 (2014) Page 12
Part XI
Check if Schedule 0 contains a response or note to any line in this Part XI.f~
1
2
3
4
5
6
7
8
9
10
T otal re venue (must equal Part VIII, column (A ), line 12).
■
2,143,099
Total expenses (must equal Part IX, column (A), line 25).
2
1,492,941
Revenue less expenses Subtract line 2 from line 1.
3
650,158
Net assets or fund balances at beginning ofyear(mustequal Part X,line 33,column (A)) .
H
435,458
Net unrealized gains (losses) on investments.
5
Donated services and use of facilities.
6
Investmentexpenses .
H
P rior period adjustments.
8
Otherchangesinnetassets or fundba lances (explain in Schedule 0).
9
Net assets or fund balances at end of year Combine lines 3 through 9 (must equal PartX, line 33,
column (B))
10
1,085,616
Part XII
Financial Statements and Reporting
Check if Schedule 0 contains a response or note to any line in this Part XII
r
i
Accounting method used to prepare the Form 990 | Cash F" Accrual | Other_
Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in
Schedule 0
Yes
No
2a
b
c
Were the organization's financial statements compiled or reviewed by an independent accountant?
If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on
a separate basis, consolidated basis, or both
rs eparate basis r Consolidated basis | Both consolidated and separate basis
Were the organization's financial statements audited by an independent accountant?
If'Yes,'check a box belowto indicate whetherthe financial statements forthe yearwere audited on a separate
basis, consolidated basis, or both
F” Separate basis | Consolidated basis | Both consolidated and separate basis
If "Yes," to line 2a or 2 b, does the organization have a committee that assumes responsibility foroversight of the
audit, review, or compilation of its financial statements and selection of an independent accountant?
Ifthe organization changed either its oversight process or selection process during the tax year, explain in
Schedule 0
2a
No
2b
Yes
2c
Yes
3a
b
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the
SingleAuditActandOMBCircularA-133?.
3a
No
If "Yes," did the organization undergo the required audit oraudits? Ifthe organization did not undergo the
required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits
3b
Form 990 (2014)
efile GRAPHIC print - DO NOT PROCESS I As Filed Data -
SCHEDULE A
Public Charity Status and Public Support
(Form990or990EZ)
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1)
nonexempt charitable trust.
Department of the
► Attach to Form 990 or Form 990-EZ.
Treasury
► Information about Schedule A (Form 990 or 990-EZ) and its instructions is at
Internal Revenue Service
www.irs.aov/form990.
DLN: 93493233004225
0MB No 1545-0047
Name of the organization
Vision To Learn
I Part I
2014
Open to Public
Inspection
Employer identification number
45-3457853
Reason for Public Charity Status (All organizations must complete this part.) See instructions. _
The organization is not a private foundation because it is (For lines 1 through 11, check only one box )
1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2 | A school described in section 170(b)(l)(A)(ii). (Attach Schedule E )
3 I - A hospital or a cooperative hospital service organization described in section 170(b)(l)(A)(iii).
4 | A medical research organization operated in conjunction with a hospital described in section 170(b)(l)(A)(iii). Enter the
hospital's name, city, and state _
5 r An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(l)(A)(iv). (Complete Part II )
6 | A federal, state, or local government or governmental unit described in section 170(b)(l)(A)(v).
7 F An organization that normally receives a substantial part of its support from a governmental unit or from the general public
described in section 170(b)(l)(A)(vi). (Complete Part II )
8 r A c ommumty trust described in section 170(b)(l)(A)(vi) (Complete Part II )
9 r An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975 See section 509(a)(2). (Complete Part III )
10 | An organization organized and operated exclusively to test for public safety See section 509(a)(4).
11 r An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of
one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check
the box in lines 11a through lid that describes the type of supporting organization and complete lines lie, Ilf, and llg
a | Type I. A supporting organization operated, supervised, or controlled by its supported orgamzation(s), typically by giving the
supported orgamzation(s) the powerto regularly appoint or elect a majority of the directors ortrustees of the supporting
organization You must complete Part IV, Sections A and B.
b | Type II. A supporting organization supervised or controlled in connection with its supported orgamzation(s), by having control or
management of the supporting organization vested in the same persons that control or manage the supported orgamzation(s) You
must complete Part IV, Sections A and C.
c | Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its
supported orgamzation(s) (see instructions) You must complete Part IV, Sections A, D, and E.
d | Type III non-functionally integrated. A supporting organization operated in connection with its supported orgamzation(s) that is
not functionally integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement
(see instructions) You must complete Part IV, Sections A and D, and Part V.
e r Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally
integrated, orType III non-functionally integrated supporting organization
f E nter the number of supported organizations. .
g Provide the following information about the supported orgamzation(s)
(i)Name of supported (ii) EIN (iii)Typeof (iv) Is the organization (v) Amount of (vi) Amount of
organization organization listed in your governing monetary support other support (see
(described on lines document? (see instructions) instructions)
1-9 above or IRC
section (see
instructions)) --
Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat No 11285F
Schedule A (Form 990or 990-EZ) 2014
Part II
Schedule A (Form 990 or 990-EZ) 2014 Page 2
Support Schedule for Organizations Described in Sections 170(b)(l)(A)(iv) and 170(b)(l)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) _
Section A. Public Support
Calendar year (or fiscal year beginning
in) ►
(a) 2010
(b) 2011
(c) 2 01 2
(d) 2013
(e) 2014
(f) Total
1
Gifts, grants, contributions, and
membership fees received (Do not
include any "unusual
grants ")
774,922
940,281
2,137,087
3,852,290
2
Tax revenues levied for the
organization's benefit and either
paid to orexpended on its
behalf
3
The value ofservices orfacilities
furnished by a governmental unit to
the organization without charge
4
Total. Add lines 1 through 3
774,922
940,281
2,137,087
3,852,290
5
The portion oftotal contributions
by each person (otherthan a
governmental unit or publicly
supported organization) included on
line 1 that exceeds 2% of the
amount shown on line 11, column
(f)
1,468,632
6
Public support. Subtract line 5 from
line 4
2,383,658
Section B. Total Support
(a) 2010
(b) 2011
(c) 2012
(d) 2013
(e)2014
(f) Total
774,922
940,281
2,137,087
3,852,290
27
12
39
3,852,329
Calendar year (or fiscal year beginning
in) ►
7 A mounts from line 4
8 Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar
sources
9 Net income from unrelated
business activities, whether or
not the business is regularly
carried on
10 Otherincome Do not include gain
or loss from the sale of capital
assets (Explain in Part VI )
11 Total support Add lines 7 through
10
12
13
12
Gross receipts from related activities, etc (see instructions)
First five years. If the Form 9 90 is for the organization's first, second, third, fourth, or fifth tax year as a section 50 1 (c)(3)
organization, check this box and stop here.
6,000
>F
Section C. Computation of Public Support Percentage
14
15
16a
17a
Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f))
Public support percentage for2013 Schedule A, Part II, line 14
14
15
0 %
18
33 l/3%support test—2014. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization M
33 1/3% support test—2013. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ►r
10%-facts-and-circumstances test—2014. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI howthe organization meets the "facts-and-circumstances" test The organization qualifies as a publicly supported
organization ►r
10%-facts-and-circumstances test—2013. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly
supported organization ►r
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ►r
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or990-EZ)2014
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under
Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) _
Section A. Public Support
Calendar year (or fiscal year beginning
in) ►
(a)2010
(b) 2011
(c) 2012
(d) 2013
(e) 2014
(f) Total
1
Gifts, grants, contributions, and
membership fees received (Do not
include any "unusual grants ")
2
Gross receipts from admissions,
merchandise sold orservices
performed, or facilities furnished in
any activity that is related to the
organization's tax-exempt
purpose
3
Gross receipts from activities that
are not an unrelated trade or
business under section 513
4
Tax revenues levied for the
organization's benefit and either
paid to orexpended on its
behalf
5
The value ofservices or facilities
furnished by a governmental unit to
the organization without charge
6
Total. Add lines 1 through 5
7a
Amounts included on lines 1, 2,
and 3 received from disqualified
persons
b
Amounts included on lines 2 and 3
received from otherthan
disqualified persons that exceed
the greater of $ 5,000 or 1 % of the
amount on line 13 for the year
c
Add lines 7a and 7b
8
Public support (Subtract line 7c
from line 6 )
Section B. Total Support
9
10a
Calendar year (or fiscal year beginning
in) ►
A mounts from line 6
Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar
sources
Unrelated business taxable
income (less section 511 taxes)
from businesses acquired after
June 30,1975
Add lines 10a and 10b
Net income from unrelated
business activities not included
in line 10b, whether or not the
business is regularly carried on
Otherincome Do not include
gam or loss from the sale of
capital assets (Explain in Part
VI )
Total support. (Add lines 9, 10c,
11, and 12 )
First five years. If the Form 990 is
check this box and stop here
c
11
12
13
14
(a) 2010
(b) 2011
(c) 2 01 2
(d) 2013
(e)2014
(f) Total
I I I I I I
for the organization's first, second, third, fourth, or fifth tax year as a section 50 1 (c)(3 ) organization
►r
Section C. Computation of Public Support Percentage
15 Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f))
16 Public support percentage from 2013 Schedule A, Part III, line 15
15
0 %
16
Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f))
18 Investment income percentage from 2013 Schedule A, Part III, line 17
17
0 %
18
19a
20
33 l/3%support tests—2014. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not
more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ►r
33 1/3% support tests—2013. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line
18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ►r
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ►!
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Schedule A (Form 990 or990-EZ)2014
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I Ifyou checked 11a of Part I, complete SectionsAandB Ifyou checked
11 b of Part I, complete Sections A and C Ifyou checked 11c of Part I, complete Sections A, D, and E Ifyou checked lid of Part
I, complete Sections A and D, and complete Part V )
Section A. All SupDortina Oraanizations
1 Are all of the organization's supported organizations listed by name in the organization's governing documents'?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
2 Did the organization have any supported organization that does not have an IRS determination of status under
section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).
3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes,"answer
(b) and (c) below.
b Did the organization confirm that each supported organization qualified under section 501 (c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the
organization made the determination.
c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If "Yes,”explain in Part VI what controls the organization put in place to ensure such use.
4a Was any supported organization not organized in the U mted States ("foreign supported organization")? If "Yes"
and if you checked 11a or lib in Part I, answer (b) and (c) below.
b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If "Yes,"describe in Part VI how the organization had such control and discretion despite
being controlled or supervised by or in connection with its supported organizations. .
c Did the organization support any foreign supported organization that does not have an IRS determination under
sections 501(c)(3) and 509(a)(1) or(2)? If "Yes," explain in Part VI what controls the organization used toensure
that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
5a Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,"answer
(b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the
supported organizations added, substituted, or removed, (u) the reasons for each such action, (m) the authority under
the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by
amendment to the organizing document).
b Type I or Type II only. Was any added or substituted supported organization part of a class already designated in
the organization's organizing document? ^b
c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5 C
6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone otherthan (a) its supported organizations, (b) individuals that are part of the charitable class benefited by
one or more of its supported organizations, or (c) other supporting organizations that also support or benefit one
or more of the filing organization's supported organizations? If "Yes,”provide detail in Part VI. 6
7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, ora 3 5-percent controlled entity
with regard to a substantial contributor? If "Yes,"complete Part I of Schedule L (Form 990) .
8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If
"Yes,” complete Part II of Schedule L (Form 990).
9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified
persons as defined in section 4946 (otherthan foundation managers and organizations described in section 509
(a)(l) or (2))? If "Yes,"provide detail in Part VI.
b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the
supporting organization had an interest? If "Yes,"provide detail in Part VI.
c Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? If "Yes,"provide detail in Part VI.
10a Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f)
(regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting
organizations)? If "Yes,"answer b below.
b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings).
11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below,
the governing body of a supported organization?
b A family member of a person described in (a)above?
c A 35% controlled entity of a person described in (a) or (b) above? If "Yes"to a, b, or c, provide detail in Part VI.
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Schedule A (Form 990 or 990-EZ)2014
Supporting Organizations (continued)
Section B. Type I Supporting Organizations
1 Did the directors, trustees, or membership of one or more supported organizations have the powerto regularly
appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If
"No,"describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the
organization's activities. If the organization had more than one supported organization, describe how the powers to
appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or
restrictions, if any, applied to such powers during the tax year.
2 Did the organization operate for the benefit of any supported organization other than the supported orgamzation(s)
that operated, supervised, or controlled the supporting organization? If "Yes,"explain in Part VI how providing
such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the
supporting organization.
ortinq Orqanizations
Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or
trustees of each of the organization's supported orgamzation(s)? If "No,"describe in Part VI how control or
management of the supporting organization was vested in the same persons that controlled or managed the supported
orgamzation(s).
ortinq Orqanizations
1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization's tax year, (1) a written notice describing the type and amount of support provided during the prior
tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of
the organization's governing documents in effect on the date of notification, to the extent not previously provided?
2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
orgamzation(s) or (ii) serving on the governing body of a supported organization? If "No," explain m Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).
3 By reason ofthe relationship described in (2), did the organization's supported organizations have a significant
voice in the organization's investment policies and in directing the use ofthe organization's income or assets at
all times during the tax year? If "Yes," describe in PartVI the role the organization's supported organizations played
in this regard.
e III Functionally-Inteqrated Supportinq Orqanizations
L Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions)
a | The organization satisfied the Activities Test Complete line 2 below
b | The organization is the parent of each of its supported organizations Complete line 3 below
c r The organization supported a governmental entity Describe in Part VI howyou supported a government entity (see
instructions)
! Activities Test Answer (a) and (b) below. Yes
a Did substantially all ofthe organization's activities during the tax year directly further the exempt purposes of the
supported orgamzation(s) to which the organization was responsive? If "Yes," then in Part VI identify those
supported organizations and explain how these activities directly furthered their exempt purposes, how the
organization was responsive to those supported organizations, and how the organization determined that these
activities constituted substantially all of its activities. 2a
b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of
the organization's supported orgamzation(s) would have been engaged in? If "Yes," explain in Part VI the reasons
for the organization 's position that its supported organization/s) would have engaged in these activities but for the
organization's involvement. 2b
( Parent of Supported 0 rgamzations Answer (a) and (b) below.
a Did the organization have the power to regularly appoint orelect a majority of the officers, directors, or trustees of
each ofthe supported organizations? Provide details in PartVI. ^a
b Did the organization exercise a substantial degree of direction overthe policies, programs and activities of each
of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 3b
Yes
No
2a
2b
3a
3b
Schedule A (Form 990 or990-EZ)2014
Part V - Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
Page 6
1 | Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov 20,1970 See instructions. All other
Type III non-functionally integrated supporting organizations must complete Sections A through E
Section A - Adjusted Net Income
(A) Prior Year
(B) Current Year
(optional)
1
Net short-term capital gam
1
2
Recoveries of prior-year distributions
2
3
Other gross income (see instructions)
3
4
Add lines 1 through 3
4
5
Depreciation and depletion
5
6
Portion of operating expenses paid or incurred for production or collection of
gross income or for management, conservation, or maintenance of property
held for production of income (see instructions)
6
7
Other expenses (see instructions)
7
8
Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)
8
Section B - Minimum Asset Amount
(A) Prior Year
(B) Current Year
(optional)
j Aggregate fair market value of all non-exempt-use assets (see
ins true tionsforshorttaxyearor assets held for part of year)
a Average monthly value ofsecurities
b Average monthly cash balances
c Fair market value of other non-exempt-use assets
d Total (add lines la, lb, and lc)
1
la
lb
lc
Id
Discount claimed for blockage or other factors (explain in detail in Part
e VI)
2 Acquisition indebtedness applicable to non-exempt use assets
3 Subtract line 2 from line Id
Cash deemed held for exempt use Enter 1-1/2% of line 3 (for greater
amount, see instructions)
5 Net value of non-exempt-use assets (subtract line 4 from line 3)
6 Multiply line 5 by 035
7 Recoveries of prior-year distributions
8 Minimum Asset Amount (add line 7 to line 6)
2
3
4
5
6
7
8
Section C - Distributable Amount
Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A)
2 Enter 85% of line 1
3 Minimum asset amount for prior year (from Section B, line 8, Column A)
4 Enter greater of line 2 or line 3
5 Income tax imposed in prior year
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary
reduction (see instructions)
1
2
3
4
5
6
7 rch eck here if the current year is the organization's first as a non-functionally-integrated
Type III supporting organization (see instructions)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ)2014
Section D - Distributions
Page 7
Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 A mounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Q ualified set-aside amounts (prior IRS approval required)
6 0 ther distributions (describe m Part VI) See instructions
7 Total annual distributions. Add lines 1 through 6 _
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI) See instructions _
9 Distributable amount for 2014 from Section C, line 6
10 Line 8 amount divided by Line 9 amount
1 Distributable amount for 2014 from Section C, line
6 _
2 U nderdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2014
a F ro m 2 0 0 9 . . , . , .__
b From2010..
cFrom2011 ..
d From 2012.
e From2013..
f Total of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2014 distributable amount
i Carryover from 2009 not applied (see
instructions)
j Remainder Subtract lines 3g, 3h, and 3i from 3f
4 Distributions for 2014 from Section D, line 7
$ _
a A pplied to underdistributions of prior years
b Applied to 2014 distributable amount _
c Remainder Subtract lines 4a and 4b from 4
5 Remaining underdistributions for years priorto
2014, if any Subtract lines 3g and 4a from line 2
(if amount greaterthan zero, see instructions)
6 Remaining underdistributions for 20 14 Subtract
lines 3h and 4b from line 1 (if amount greaterthan
zero, see instructions)
7 Excess distributions carryover to 2015. Add lines
3j and 4c
8 Breakdown of line 7
a From2010...
b From 2011.
cFrom2012 ..
d From 2013.
e From2014..
Schedule A (Form 990 or 990-EZ) (2014)
Section E - Distribution Allocations (see
instructions)
Part VI
Schedule A (Form 990 or 990-EZ) 2014 Page 8
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b;
Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, lib, and 11c; Part IV,
Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines
lc, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line le; Part V Section D, lines 5, 6, and 8; and Part
V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Schedule A (Form 990 or 990-EZ) 2014
lefile GRAPHIC print - DO NOT PROCESS | As Filed Data - I
DLN:93493233004225|
SCHEDULE D
o._ui n:-_-i __
OMB No 1545-0047
(Form 990)
ouppiemem.cn ririariciai ouuemerits
Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, lib, 11c, lid, lie, Ilf, 12a, or 12b.
2014
Department of the Treasuty
Internal Revenue Service
Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.aov/form990.
Open to Public |
Inspection |
Name of the organization
Vision To Learn
Employer identification number
45-3457853
BiMim Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the
organization answered "Yes" to Form 990. Part IV, line 6.
(a) Donoradvised funds
(b) Funds and other accounts
l
T otal numberatend of year
2
Aggregate value of contributions to (during year)
3
Aggregate value of grants from (during year)
4
Aggregate value at end of year
5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised __
funds are the organization's property, subject to the organization's exclusive legal control? I - Yes I - No
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donorordonoradvisor, orforany other purpose
conferring impermissible private benefit? I Yes
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1 Purpose(s) of conservation easements held by the organization (check all that apply)
r P reservation of land for public use (e g , recreation oreducation) r Preservation of an historically important land area
r Protection of natural habitat r Preservation of a certified historic structure
| P reservation of open space
I - No
2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
easement on the last day of the tax year
a Total number of conservation easements
b Total acreage restricted by conservation easements
c N umber of conservation easements on a certified historic structure included in (a)
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a
historic structure listed in the National Register
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year ►_
Held at the End of the Year
2a
2b
2c
2d
4 N umber of states where property subject to conservation easement is located ►-_
5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and _
enforcement of the conservation easements it holds? I Yes | No
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
_
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
► $_
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4 )(B)(n)? I~ Yes f - No
9 In Part XIII, describe howthe organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes
the organization's accounting for conservation easements
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8. _
la If the organization elected, as permitted underSFAS 116 (A SC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public
service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items
b If the organization elected, as permitted under SFAS 116 (ASC 9 58), to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public
service, provide the following amounts relating to these items
(■) Revenue included in Form 990, Part VIII, line 1
► $
(■■) A ssets included in Form 990, Part X ► $ _
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gam, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items
a Revenue included in Form 990, Part VIII, line 1
► $
b Assets included in Form 990, Part X
► $
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat No 52283D Schedule D (Form 990) 2014
Schedule D (Form 990) 2014 Page 2
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued
3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its
collection items (check all that apply)
a r Public exhibition d l~” Loan or exchange programs
a r Public exhibition
b r Scholarly research
c r Preservation for future generations
| Other
Provide a description ofthe organization's collections and explain howthey furtherthe organization's exempt purpose in
Part XIII
Part IV
During the year, did the organization solicit or receive donations of art, historical treasures or other similar _
assets to be sold to raise funds rather than to be maintained as part ofthe organization's collection 7 I Yes | No
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV. line 9. or reported an amount on Form 990, Part X, line 21.
la Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X?
b If "Yes," explain the arrangement in Part XIII and complete the following table
c Beginning balance lc
d Additions during the year Id
e Distributions during the year le
f Ending balance If
2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
r Yes r No
I Yes F" No
... r
I PartV
k If "Yes/ 1 explain the arrangement in Part XIII C heck here if the explanation has been provided in Part XIII.. . 1
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
la Beginning of year balance ....
b Contributions.
c Net investment earnings, gams, and losses
d Grants or scholarships.
e Other expenditures for facilities
and programs.
f Administrative expenses ....
g End of year balance.
2 Provide the estimated percentage ofthe current year end balance (line Ig, column (a)) held as
a Board designated or quasi-endowment
b Permanent endowment
c Temporarily restricted endowment
The percentages in lines 2a, 2b, and 2c should equal 100%
3a A re there endowment funds not in the possession ofthe organization that are held and administered for the __
organization by Yes No
(i) unrelated organizations. 3a(i)
(ii) related organizations. 3a (‘0 _
b If "Yes" to 3 a (ii ), are the related organizations listed as required on Schedule R?. 3b
4 Describe in Part XIII the intended uses ofthe organization's endowment funds
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line
11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other (b)Cost or other (c) Accumulated (d) Book value
basis (investment) basis (other)
depreciation
la Land
b Buildings ....
c Leasehold improvements
d Equipment ....
e Other.
Total. Add lines la through le (Column (d) must equal Form 990, Part X, column (B), line 10(c).)
Schedule D (Form 990) 2014 Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line lib.
See Form 990, Part X, line 12.
(a) Description of security orcategory (b)Book value (c) Method of valuation
(including name of security) Cost or end-of-year market value
(l)Financial derivatives
(2)Closely-held equity interests
(3 )Other
(A) Financial derivatives and other financial products
(B) Closely-held equity interests
Total. (Column (b) must equal Form 990, Part X, col (B) line 12 )
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c.
Part VIII
See Form 990, Part X, line 13.
(a) Description of investment
(b) Book value
(c) Method of valuation
Cost or end-of-year market value
Total. (Column (b) must equal Form 990, Part X, col (B) line 13 )
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line lid See Form 990, Part X, line 15
(a) Description (b) Book value
| Part IX |
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.) .
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line lie or Ilf. See
Form 990, Part X, line 25.
(a) Description of liability (b) Book value
Federal income taxes
Federal income taxes
Total. (Column (b) must equal Form 990, Part X, col (B) line 25 )
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC 740) Check here if the text of the footnote has been provided in Part
XIII p"
Schedule D (Form 990) 2014
Part XI
Page 4
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if
the organization answered 'Yes' to Form 990, Part IV, line 12a. _
a
b
c
d
e
3
4
a
b
c
TotaI revenue, gains, and other support per audited financial statements
Amounts included on line 1 but not on Form 990, Part VIII, line 12
Net unrealized gams (losses) on investments ....
Donated services and use offacilities.
Recoveries of prior year grants.
Other (Describe in Part XIII ).
Add lines 2a through 2d .
Subtract line 2e from line 1 .
Amounts included on Form 990, Part VIII, line 12, but not on line 1
Investment expenses not included on Form 990, Part VIII, line 7b .
Other (Describe in Part XIII ).
Add lines 4a and 4b.
2a
2b
10,000
2c
2d
4a
4b
Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I, line 12 )
2e
4c
2,153,099
10,000
2,143,099
2,143,099
Part XII
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete
if the organization answered 'Yes' to Form 990, Part IV, line 12a. _
a
b
c
d
e
3
4
a
b
c
Total expenses and losses per audited financial statements
Amounts included on line 1 but not on Form 990, Part IX, line 25
Donated services and use offacilities.
Prior year adjustments.
Other losses.
Other (Describe in Part XIII ).
Add lines 2a through 2d.
Subtract line 2e from line 1 .
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIII ).
Add lines 4a and 4b.
2a
10,000
2b
2c
2d
4a
4b
T ota I expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 )
2e
4c
1,502,941
10,000
1,492,941
1,492,941
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b,
Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional
information
Return Reference
Explanation
X 2
Management hs determined that no tax liabilities need to be recorded under applicable accounting
guidance for the yearended Decern ber 3 1, 2014 and 2013
Schedule D (Form 990) 2013
Page 5
Supplemental Information (continued)
Return Reference
Explanation
Schedule D (Form 990) 2014
Iefile GRAPHIC print - DO NOT PROCESS | As Filed Data - t
DLN: 934932330042251
SCHEDULE O
(Form990or990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
►- Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
0MB No 1545-0047
2014
Open to Public
Inspection
Name ofthe organization
Vision To Learn
Employer identification number
45-3457853
990 Schedule O, Supplemental Information
Return Reference
Explanation
Form 990, Part VI, Section A, Line
2
Certain driectors have business relationships with each other
Form 990, Part VI, Section B, Line
11
The tax returns are carefully reviewed by the Chair and the Treasurer, then a copy of the
draft is circulated to the entire Board prior to filing
Form 990, Part VI, Section B, Line
12
The Conflict of Interest policy is reviewed annually Directors are epxected to abstain fr
om discussion and voting on any matters that may be a conflict of interest
Form 990, Part VI, Section B, Line
15
Salaries are determined based on comparable salaries, performance and the financial status of the
organization
Form 990, Part VI, Section C, Line
19
Financial statements, governing documents and conflict of interest policy are available upon written
request
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